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2017 (12) TMI 773 - AT - Service TaxValuation - includibility - certain expenses towards rent, loading and unloading etc. incurred by the appellant during the course of their service to the client - C&F Agent service - Held that: - any expenses incurred by such agent and reimbursed as per contractual agreement, on actual basis cannot form part of the taxable value on C & F agent service - The Original Authority categorically recorded that all these expenses are incurred and reimbursed on actual basis and we find no reason to vary the finding recorded by the Original Authority - appeal allowed - decided in favor of appellant.
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